Reforming the EU list of tax havens
Tax avoidance by multinationals costs EU taxpayers up to €190 billion each year. Tax havens offering no or extremely low effective rates are detrimental to the fair collection of tax in Member States and beyond. The European Parliament has repeatedly stressed the need for a review of the EU listing process of non-cooperative jurisdictions for tax purposes to improve its transparency, the criteria used, and the effectiveness of associated defence measures.
In January 2021, the Parliament adopted a resolution on "Reforming the EU list of tax havens", addressing the shortcomings of the Code of Conduct (CoC) Group on Business Taxation. The FISC Subcommittee holds exchanges of views with the Chair of the CoC Group on an annual basis to assess the progress made with a view to creating a new framework for the assessment of national corporate tax systems.
On 19 April 2021, the Subcommittee held a public hearing on the reform of the Code of Conduct Group criteria and process where experts Prof. Ana Paula Dourado and Prof. Sol Picciotto gave their views on improving the listing process.
(last updated: September 2022)
Exchange of views with Lyudmila Petkova
Public hearing on "The reform of the Code of Conduct Group criteria and process"
Motion for a resolution & oral questions to the Council and the Commission
- Motion for a resolution on "Reforming the EU list of tax havens", as adopted on 21 January 2021 in plenary (P9_TA-PROV(2021)0022) (PDF - 211 KB)
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Oral question to the Council
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Oral question to the Commission